Procedure The least-squares method of cost estimation involves using mathematical regression techniques to calculate the slope and intercept of the best-fit line for the costs used in estimation.

Journal of the Royal Statistical Society. Series C (Applied Statistics), Vol. 29, No. 2 (1980), pp. 142-148 (7 pages) A test of the stability over time of the coefficients of a linear regression model ...

However, the "inverse problem," the problem of parameter estimation based on the measurements of output variables, has not been well explored using modern statistical methods, although some least ...